The tariff classification of a Tooth Fairy Costume Set from China, Taiwan, India and Vietnam.

N093630 February 5, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun?World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Tooth Fairy Costume Set from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated February 2, 2010, you requested a tariff classification ruling. You submitted a photograph of a Tooth Fairy Costume Set, which consists of a polyester knit white top, white shorts, a white headpiece, a white tutu and a pair of white wings decorated with silver stars. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the flimsy top imparts the essential character. The top has a flimsy waist and seams and loose, visible overlock stitched and/or raw edges. You state in your ruling request that this costume set is identical in construction to the Tooth Fair Costume Set previously classified as flimsy in New York Ruling M83713, dated May 26, 2006, issued to Pony Express Creations, Inc., whom you have since acquired. You further state that since acquiring Pony Express Creations, Inc., you have expanded this costume set to include an adult size. The Tooth Fairy Costume Set will be imported in the following styles and sizes, with the letter “H” indicating that a particular set will include a hanger and color insert: styles 110144 and 110144H, Adult Tooth Fairy Costume Set, and styles 110145 and 110145H, Plus Size Tooth Fairy Costume Set. The applicable subheading for styles 110144 and 110144H, Adult Tooth Fairy Costume Set, and styles 110145 and 110145H, Plus Size Tooth Fairy Costume Set, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "For Business" and then on "Textile, Wool, Fur"). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division